Consisted of the rich merchants, industrialist and business people. They were neither peasants nor urban workers. The majority lived in the city. They were for the most part educated.
100
What was the Gabelle?
Gabelle: Salt tax. Indirect. Every Third Estate member, from the age of 8 onward, was required to purchse a certain amount of salt. If not purchased, the member risked indefinite jail time.
100
What was tax farming?
Tax farming was when a third party (highest bidder) could buy the right to collect taxes from a certain area. Because there was a minimum amount of tax that had to be collected, tax farmers were usually corrupt and collected more money to keep for themselves.
200
Who were the artisan workers?
They were workers who were skilled with their hands, and made a living by selling their trade. Serfs could, with enough money, become an apprentice and eventually become an artisan worker.
200
What was the Taille?
Taille: Land tax. Direct. Everybody living in the countryside had to pay a tax on the land they lived in.
300
Who were the farmers?
Farmers generally owned land, and farmed crops to sell at the market. Another type of farmer farmed crops on a lord's land, and gave half of the harvested crops to the lord as rent.
300
What was the Vingtième?
Vingtième: Income tax. Direct. A 20th of income, therefore 5%.
400
Who were the peasantry?
They made up the majority of the Third Estate (comprising about 85 percent of the population). Some were farmers who owned land and farmed crops to sell at the market. Others owned shares of the land, meaning they harvested crops and gave half of it to their landlords as rent payment.
400
What was the tithe?
Tithe: Church tax. Direct. Third Estate members had to pay a tax (generally 8%) to the church.
500
Who were the serfs?
They worked for a lord, and were bound to the land. They got paid almost nothing.
500
What was the Capitation?
Capitation: Head tax. Direct. Every family was required to pay a certain amount for each member in the family.